otr

Office of Tax and Revenue

Important changes to DC tax laws are happening October 1, learn more about the upcoming tax changes.
Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Tax Rulings - Tax Law and Guidance

A tax ruling provides the official tax position of the Office of Tax and Revenue (OTR). A ruling is OTR's response to requests from taxpayers and the general public for advice on a specific tax matter. A ruling is provided as advice as to the interpretation and development of the DC tax code.

A ruling may be withdrawn, revoked or modified if the law changes. For further information please contact OTR’s Office of the General Counsel at (202) 442-6500.

Please select the appropriate link from below to open your desired PDF document.

**Tax Rulings**
Ruling #	Subject	Date Issued
2008-02	Refunds-Protective Claim	September 2008
2008-01	Refunds-Statute of Limitations DC Official Code: 47-4304	September 2008
2007-02	Income Tax Exemption for Certain Presidential Appointees	October 2007
2007-01	Recordation, Transfer Tax Exemptions for Qualified Personal Residence Trust	September 2007
2006-01	Heating Oil Tax	September 2006

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Office of Tax and Revenue

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Office of Tax and Revenue

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Tax Rulings - Tax Law and Guidance